Covid-19 - Taxation of mobile forms of work (German only)

The most important points on the impact of mobile forms of work on tax law are summarised in this presentation. The focus is on the establishment of unlimited tax liability through the Covid-19 conditional "home office" and on the establishment of a permanent establishment through "home office".

The content of the slides is structured as follows:

• Mobile forms of work (impact of mobile forms on tax law)
• Unlimited tax liability due to "home office" (on the basis of concrete facts)
• Establishment of a permanent establishment through a "home office" (on the basis of a concrete case)